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问题	按日期自动计算滞纳金的公式
释义	法律主观： 1.滞纳金计算公式为：滞纳金=( 最低还款额 -截止到期还款日已还款额)×0.05% 2.如税收征收管理法规定：纳税人未按规定期限缴纳税款的，扣缴义务人未按规定期限解缴税款的，税务除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。 3.因为滞纳金这一概念是属行政法规的范畴，因此，在民商事裁判文书中涉及民事责任的承担时是不应该使用的。
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